English text status

English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

Specified Imports are exempt, including Goods whose domestic Supply is exempt or zero-rated and listed customs-exemption categories. Eligibility depends on the status, limits, evidence and customs procedure for the particular category.

Who should read this?

Taxable Persons, finance teams and advisers applying this Article to a Bahrain VAT position.

Why does it matter?

Import exemption depends on the claimant, limits, purpose, evidence and customs procedure.

Import exemptionCustoms linkCategory evidence

Current text

The following transactions shall be exempt from Tax: The import of Goods, if the Supply of such Goods in the state of final destination is exempt from or subject to Tax at zero rate. The import of Goods exempt from customs duties in accordance with the conditions and controls stipulated in the Unified Customs Law, as follows: Diplomatic exemptions. Military exemptions. Import of personal luggage and used household appliances which are brought by citizens residing abroad and foreigners coming to reside in the Kingdom for the first time. Import of returned Goods. Personal luggage and gifts which accompany travellers. Necessities for persons with special needs. The Regulations shall determine the conditions, terms and procedures for applying the provisions of this Article.

Application steps

  1. 1

    Identify the precise exemption ground.

  2. 2

    Collect proof of status, purpose and applicable limits.

  3. 3

    Reconcile the treatment to the customs declaration.

Connected provisions

Direct legislative link

Regulations — Article (83)

Related Regulations Article (83)

This provision supplies the linked rule or procedure needed to apply the Article correctly.

Open connected Article

Official guides and tools

Official text

Value Added Tax Law

Article (56)

Official guide

VAT General Guide

Practical guidance relevant to the Article

Illustrative example by Madar

Returned Goods

Goods returning to Bahrain are not automatically exempt on Import. The importer must prove they are the qualifying returned Goods and satisfy the customs and Regulations conditions.

Questions to help you apply it

  • Which exemption provision applies?
  • Do customs documents establish all its conditions?